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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Icih
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY Meiyanti, Fajar; Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.832 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5% error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.
FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD) Icih; Norhanizah Johari; Rina Agutina; Bambang Sugiharto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.276

Abstract

This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.
FRAUD HEXAGON THEORY AND ACADEMIC FRAUD (COMPARATIVE STUDY ON STUDENT OF STIE SUTAATMADJA AND UNIVERSITI ISLAM SELANGOR) Nunung Juliawati; Asep Kurniawan; Icih; Amirah Atiqah Binti Rizal
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.299

Abstract

This research aims to determine the difference in perceptions between STIE Sutaatmadja and University Islam Selangor students regarding the fraud hexagon theory (pressure, opportunity, rationalization, ability, arrogance or ego, and collusion) in academic fraud. The methode used in this research is a quantitative method with comparative studies, the sampling technique used in this research is simple random sampling and the sample criteria selected were students from STIE Sutaatmadja and University Islam Selangor. The data collection method used was a questionnaire method in the form of a questionnaire distributed via google form which was analyzed using IBM SPSS Statistic 25. The data analysis technique was the classic assumption test (normality test and homogeneity test) and the independent simple t-test and the men whitney non parametric test. The results of the research show that (1) there is a diffierence in perception regarding the pressure for academic cheating between STIE Sutaatmadja dan University Islam Selangor, there is no different perception regarding the opportunity (2), the rationalization (3), the ability (4), the arrogance (5), Collusion (6) and the academic cheating (7) for academic cheating between STIE Sutaatmadja and University Islam Selangor.
Co-Authors Amirah Atiqah Binti Rizal Asep Kurniawan Bambang Sugiharto Meiyanti, Fajar Norhanizah Johari Nunung Juliawati Putri, Trisandi Eka Rina Agutina